M/s Gee Gee Builders Pvt. Ltd., New Delhi V. ACIT, New Delhi

CO 198/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0672 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 26 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 03-10-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 09-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI RAJ PAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER SL. NO. ITA NO. APPELLANT RESPONDENT A . Y ASSESSEE BY REVENUE BY 1. 4811/D/17 DCIT, CENTRAL CIRCLE, DEHRADUN ASHWANI KUMAR, 1, NATH HOUSE, DEVPURA, HARIDWAR PAN NO. AHQPK5901R 2009-10 NONE SMT. ANCHAL KHANDELWAL, SR. DR 2. 2736/D/16 DCIT, CENTRAL CIRCLE 25, ROOM NO. 322, 3 RD FLOOR, ARA CENTER, JHANDELWALAN EXTN., NEW DELHI. SUNCITY PROJECTS PVT. LTD. N-49, FIRST FLOOR, CONNAUGHT PLACE, NEW DELHI. PAN NO. AABCS8906K 2005-06 SH. VED JAIN, SH. RISHAB JAIN, CA SMT. APARNA KARAN, CIT DR 3. 3137/D/16 JCIT(OSD), CIRCLE-12(1), ROOM NO. 405, C.R. BLDG., NEW DELHI. INDIACAST MEDIA DISTRIBUTION PVT. LTD., 503, 540 & 507, 5 TH FLOOR, MERCANTILE HOSUE, 15, KASTURBA GANDHI MARG, NEW DELHI. PAN NO. AADCR9924J 2012-13 NONE SMT. ANCHAL KHANDELWAL, SR. DR 4. 4659/D/17 ITO, STATION ROAD, BADAUN. A.B. INFRAZONE P. LTD., MOHD. PACHHAYA, ISLQAMNAGAR, BUDAUN. PAN NO. AAKCA5969K 2013-14 NONE SMT. ANCHAL KHANDELWAL, SR. DR 5. 4461/D/17 ITO, WARD 1(1), MEERUT. ASHWANI KUMAR & SONS (HUF), G-525, RAM VIHAR, SECTOR- 2012-13 NONE SMT. APARNA KARAN, CIT (DR) 2 30, NOIDA, UTTAR PRADESH. PAN NO. AAHHA7564A 6. 3543/D/17 ADDL. CIT, SPECIAL RANGE-1, ROOM NO. 159A, 1 ST FLOOR, C.R. BLDG., NEW DELHI. AGARWAL METALS WORKS P. LTD., 205, 2 ND FLOOR, ARUNACHAL BLDG., 19, BARAKHAMBA ROAD, NEW DELHI. PAN NO. AABCA4897R 2011-12 SH. VED JAIN, ADV. SH. RISHAB JAIN, CA SMT. APARNA KARAN, CIT (DR) 7. 3544/D/17 ADDL. CIT, SPECIAL RANGE-1, ROOM NO. 159A, 1 ST FLOOR, C.R. BLDG., NEW DELHI. AGARWAL METALS WORKS PVT. LTGD., 205, 2 ND FLOOR, ARUNACHAL BLDG., 19, BARAKHAMBA ROAD, NEW DELHI. PAN NO. AABCA4897R 2012-13 SH. VED JAIN, ADV. SH. RISHAB JAIN, CA SMT. APARNA KARAN, CIT (DR) 8. 3541/D/17 ADDL. CIT, SPECIAL RANGE-1, ROOM NO. 159A, 1 ST FLOOR, C.R. BLDG., NEW DELHI. ASAHI INDIA GLASS LTD., 203-208, TRIBHUWAN COMPLEX, ISHWAR NAGAR, MATHURA ROAD, NEW DELHI. PAN NO. AADCA7706R 2010-11 NONE SMT. ANCHAL KHANDELWAL, SR. DR 9. 4623/D/18 ITO, WARD 1(1), NOIDA AJAY PAL SINGH, DADRI, GAUTAM BUDH NAGAR, UTTAR PRADESH. PAN NO. IIVPS7989P 2009-10 NONE SMT. ANCHAL KHANDELWAL, SR. DR 10. 5700/D/17 DCIT, CIRCLE 62(1), NEW DELHI. BRIJ MOHAN SETHI, 2325- 26, TILAK GALI, PAHAR GANJ, NEW DELHI. PAN NO. AAKPS4643M 2010-11 NONE SMT. ANCHAL KHANDELWAL, SR. DR 11. 1976/D/16 ACIT CENTRAL CIRCLE 14, ARA CENTRE, GEE GEE BUILDTECH P. LTD., FLAT NO.4, R.R. 2007-08 SH. GAUTAM JAIN, SH. PIYUSH SMT. APARNA KARAN, CIT (DR) 3 JHANDEWALAN EXTN., NEW DELHI. APARTMENT, 3- 4, MANGLAPURI, MEHRAULI, NEW DELHI. PAN NO. AACCG2103P K. KAMAL, ADV. 12. CO NO. 198/D/16 (IN ITA NO. 1976/D/16) GEE GEE BUILDTECH P. LTD., FLAT NO.4, R.R. APARTMENT, 3-4, MANGLAPURI, MEHRAULI, NEW DELHI. PAN NO. AACCG2103P ACIT CENTRAL CIRCLE 14, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI. 2007-08 SH. GAUTAM JAIN, SH. PIYUSH K. KAMAL, ADV. SMT. APARNA KARAN, CIT (DR) 13. 2363/D/16 DCIT CENTRAL CIRCLE 5, NEW DELHI. METRO CHAINS PVT. LTD. B-27, METRO ROAD, FOCAL POINT, LUDHIANA. PAN NO. AADCM4847R 2006-07 NONE SMT. ANCHAL KHANDELWAL, SR. DR 14. 2396/D/16 ACIT CENTRAL CIRCLE-18, ROOM NO. 102, ARA CENTRE, E-2, JHANDEWALAN EXTN., NEW DELHI. ROSY DABAS C/O TIRUPATI BUILDINGS & OFFICERS P. LTD., PLOT NO. 2, DWARKA CITY CENTRE, SECTOR-10, DWARKA, NEW DELHI. PAN NO. ACEPD8776E 2010-11 NONE SMT. ANCHAL KHANDELWAL, SR. DR 15. 1974/D/16 ACIT CENTRAL CIRCLE-14, ROOM NO. 354, E-2, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI. NAGESHWAR REALTORS P. LTD., FLAT NO.4, R.R. APARTMENT, 3- 4, MANGLAPURI, MEHRAULI, NEW DELHI. PAN NO. AACCN1331N 2008-09 SH. GAUTAM JAIN, ADV. SH. PIYUSH K. KAMAL, ADV. SMT. APARNA KARAN, CIT (DR) 16. CO 196/D/16 (IN ITA 1974/D/16) NAGESHWAR REALTORS P. LTD., FLAT NO.4, R.R. APARTMENT, 3-4, ACIT CENTRAL CIRCLE- 14, ROOM NO. 354, E-2, ARA CENTRE, JHANDEWALAN EXTN., NEW 2008-09 SH. GAUTAM JAIN, ADV. SH. PIYUSH K. KAMAL, ADV. SMT. APARNA KARAN, CIT (DR) 4 MANGLAPURI, MEHRAULI, NEW DELHI. PAN NO. AACCN1331N DELHI. 17. 5746/D/17 DCIT CIRCLE 3(2) NEW DELHI. AVALOKITESHVAR VALINV LTD. B-47, 2 ND FLOOR, SHIV MAHAL, CONNAUGHT PLACE, NEW DELHI. PAN NO. AAACU1603L 2014-15 NONE SMT. ANCHAL KHANDELWAL, SR. DR 18. 5902/D/17 DCIT CIRCLE 3(2) NEW DELHI. ASIAN HOTELS (NORTH) LIMITED, BHIKAJI CAMA PLACE, MG/RING ROAD, NEW DELHI. PAN NO. AAACA0125H 2013-14 NONE SMT. ANCHAL KHANDELWAL, SR. DR 19. 5223/D/17 DCIT CIRCLE 3(2) NEW DELHI. ASIAN HOTELS (NORTH) LIMITED, BHIKAJI CAMA PLACE, MG/RING ROAD, NEW DELHI. PAN NO. AAACA0125H 2012-13 NONE SMT. ANCHAL KHANDELWAL, SR. DR 20. 5400/D/17 ITO WARD 50(4) NEW DELHI. BENTEX CONTROL & SWITCHGEAR CO., B-65/3, NARAINA INDUSTRIAL AREA, PH-II, NEW DELHI. PAN NO. AAAFB6531D 2013-14 NONE SMT. ANCHAL KHANDELWAL, SR. DR 21. 5876/D/17 DCIT CIRCLE 1(2) NEW DELHI. ADROIT FINANCIAL SERVICES P. LTD. 13, COMMERCIAL COMPLEX, 6 TH FLOOR, PARMESH TOWER, 2009-10 NONE SMT. ANCHAL KHANDELWAL, SR. DR 5 KARKARDOOMA, DELHI. PAN NO. AABCA1156D 22. 5749/D/17 DCIT CIRCLE 3(2) NEW DELHI. ATS SERVICES P. LTD. B-1/E-14, MOHAN COOPERATIVE INDUSTRIES ESTATE, MATHURA ROAD, NEW DELHI. PAN NO. AACCA7317H 2013-14 SH. VED JAIN, ADV. SH. RESHAB JAIN, CA SMT. ANCHAL KHANDELWAL, SR. DR 23. 5748/D/17 DCIT CIRCLE 3(1) NEW DELHI. ARIA HOTELS & CONSULTANTS SERVICES P. LTD. E-BASEMENT, CLARION COLLECTION, THE QUTAB HOTEL, SHAHEED JEET SINGH MARG, NEW DELHI. PAN NO. AAGCA4627C 2014-15 NONE SMT. ANCHAL KHANDELWAL, SR. DR 24. 5734/D/17 DCIT CIRCLE 1(1) NEW DELHI. AALAP DIGITAL MUSIC P. LTD. E-2/16, WHITE HOUSE ANSARI ROAD, DARYAGANJ, NEW DELHI. PAN NO. AAKCA1384L 2014-15 NONE SMT. ANCHAL KHANDELWAL, SR. DR 25. 4384/D/17 ACIT CIRCLE-1, NOIDA AJAY KASANA, S/O LATE SH. RAM KASANA, C-33, SECTOR- 40, NOIDA, UTTAR PRADESH. PAN NO. AKCPK7757Q 2012-13 NONE SMT. ANCHAL KHANDELWAL, SR. DR 26. 4383/D/17 ACIT CIRCLE-1, NOIDA AJAY KASANA, S/O LATE SH. RAM KASANA, C-33, SECTOR- 40, NOIDA, UTTAR PRADESH. PAN NO. AKCPK7757Q 2011-12 NONE SMT. ANCHAL KHANDELWAL, SR. DR 27. 756/D/17 DCIT CIRCLE 71(1) ANURADHA SEHGAL, 2009-10 NONE SMT. ANCHAL KHANDELWAL, 6 ROOM NO. 408, CIVIC CENTE, MINTO ROAD, NEW DELHI. B-9/6273, VASANT KUNJ, NEW DELHI. PAN NO. AASPS8859D SR. DR 28. 668/D/17 ITO WARD 29(3) ROOM NO. 1015, E-2 BLOCK, 10 TH FLOOR, S.P.M. CIVIC CENTRE, J.L.N. MARG, DELHI. BIMLA DEVI, F-66, KALKAJI, NEW DELHI. PAN NO. AAFPD5615E 2012-13 NONE SMT. ANCHAL KHANDELWAL, SR. DR 29. 6683/D/16 ACIT CENTRAL CIRCLE-19, ROOM NO. 104, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI. ASGS INVESTMENTS PVT. LTD. PLOT NO. 9, 1 ST FLOOR, SAGAR CENTRE, LSC GUJRANWALAN CENTRE, DELHI. PAN NO. AAHCA0586D 2013-14 NONE SMT. ANCHAL KHANDELWAL, SR. DR 30. 1626/D/18 JCIT SPECIAL RANGE-1, NEW DELHI. ALCATEL LUCENT INDIA LTD. 202-206, TOLSTOY HOUSE, 15, TOLSTOY MARG, NEW DELHI. PAN NO. AAACA5745K 2003-04 SH. SHAGUN MAHAJAN, CA SH. ABHANAV, CA SMT. ANCHAL KHANDELWAL, SR. DR 31. 2019/D/18 DCIT DEHRADUN AMIT KUMAR SHARMA 6-SHASHTRI NAGAR, KALE-KI-DHAL, HARIDWAR ROAD, RISHIKESH, UTTARAKHAND. PAN NO. AXJPS5056N 2010-11 NONE SMT. ANCHAL KHANDELWAL, SR. DR 32. 6173/D/16 DCIT CIRCLE 1(2) C.R. BLDG., I.P. ESTATE, NEW DELHI. ACKRUTI SAFEGUARD SYSTEMS P. LTD. D-89/3, TTC INDUSTRIAL AREA, MIDC, TURBHE, NAVI MUMBAI. PAN NO. AACCA4087E 2012-13 NONE SMT. ANCHAL KHANDELWAL, SR. DR 7 33. 659/D/17 DCIT CIRCLE 3(1) C.R. BLDG., I.P. ESTATE, NEW DELHI. AROMATRIX FLORA P. LTD. 4237, B-5 & 6, VASANT KUNJ, NEW DELHI. PAN NO. AABCA6992M 2012-13 NONE SMT. ANCHAL KHANDELWAL, SR. DR 34. 676/D/17 ACIT CENTRAL CIRCLE-14, ROOM NO. 354, E-2, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI. ASHUTOSH DEVELOPERS P. LTD. 4, R.R.APARTMENT 3-4, MANGLAPURI, MEHRAULI, NEW DELHI. PAN NO. AAECA6202B 2007-08 SH. GAUTAM JAIN, ADV. SH. PIYUSH K. KAMAL, ADV. SMT. ANCHAL KHANDELWAL, SR. DR 35. 4382/D/17 ACIT CIRCLE-1 NOIDA AJAY KASANA S/O LATE SH. RAM KASANA, C-33, SECTOR- 40, NOIDA, UTTAR PRADESH. PAN NO. AKCPK7757Q 2010-11 NONE SMT. ANCHAL KHANDELWAL, SR. DR 36. 4903/D/17 ITO WARD 55(3) DELHI. AMIT JAIN 46/2CA, GALI NO.18, EAST AZAD NAGAR, DELHI. PAN NO. AHWPJ9032G 2013-14 NONE SMT. ANCHAL KHANDELWAL, SR. DR 37. 4381/D/17 ACIT CIRCLE-1 NOIDA AJAY KASANA S/O LATE SH. RAM KASANA, C-33, SECTOR- 40, NOIDA, UTTAR PRADESH. PAN NO. AKCPK7757Q 2009-10 NONE SMT. ANCHAL KHANDELWAL, SR. DR 38. 3199/D/17 ITO WARD 2(4) NEW DELHI. ANUPAM HOTELIERS LTD. 1566, MAIN BAZAR, PAHARGANJ, NEW DELHI. PAN NO. AABCA1076E 2007-08 NONE SMT. ANCHAL KHANDELWAL, SR. DR 39. 2713/D/17 ACIT CIRCLE 61(1) BLOCK E-2, SHYAMA ASSOCIATED LAW ADVISERS, 612A, ANTRIKSH 2013-14 NONE SMT. ANCHAL KHANDELWAL, SR. DR 8 PRASAD MUKHERJEE CIVIC CENTRE, J.L.N. MARG, NEW DELHI. BHAWAN, 22, KASTURBA GANDHI MARG, NEW DELHI. AAAFA8774F 40. 3374/D/17 DCIT CENTRAL CIRCLE 18, ROOM NO. 327, 3 RD FLOOR, ARA CENTRE, E-2, JHANDEWALAN EXTN., NEW DELHI. ANSHIKA CONSULTANTS P. LTD. 305, 3 RD FLOOR, BHANOT CORNER, PAMPOSH ENCLAVE, G.K.-1, NEW DELHI. PAN NO. AAACA2083J 2014-15 NONE SMT. ANCHAL KHANDELWAL, SR. DR 41. 4248/D/16 ITO WARD 3(2) C.R. BLDG., I.P. ESTATE, NEW DELHI. ARVIND SILK MILLS P. LTD. A-63, FIEE COMPLEX, OKHLA INDL. AREA, PHASE-II NEW DELHI PAN NO. AADCA8346F 2012-13 NONE SMT. ANCHAL KHANDELWAL, SR. DR 42. 1236/D/17 ITO WARD 1(2) C.R. BLDG., I.P. ESTATE NEW DELHI. ABHISHEK BUILDCON P. LTD. 6, GANPATI APARTMENTS (BASEMENT), ALIPUR ROAD, CIVIC LINES, NEW DELHI. PAN NO. AACCA4916J 2012-13 NONE SMT. ANCHAL KHANDELWAL, SR. DR 43. 980/D/18 ACIT CIRCLE-1 INTERNATIONAL TAXATION DEHRADUN. BAKER HUGHES ASIA PACIFIC LTD. C/O NANGIA & CO., 1 ST FLOOR, IDA, 46, E.C. ROAD, DEHRADUN, UTTARAKHAND. PAN NO. AACCB3714F 2014-15 SH. AMIT ARORA, ADV. SMT. ANCHAL KHANDELWAL, SR. DR 44. 3720/D/17 DCIT CENTRAL CIRCLE SECTOR-33, ARTO COMPLEX, NOIDA. ASHWANI TALWAR, F-2, MAHARANI BAGH, NEW DELHI. PAN NO. AAAPT0920E 2008-09 NONE SMT. APARNA KARAN, CIT (DR) 9 45. 1805/D/18 ITO WARD 1(4) NEW DELHI. AGACHE ASSOCIATES C/O S.P. JAIN & ASSOCIATES, 303-305, BHANOT HOUSE, 17, YUSUF SARAI COMMERCIAL COMPLEX, NEW DELHI. PAN NO. AAACA9911H 2014-15 NONE SMT. ANCHAL KHANDELWAL, SR. DR ORDER PER BENCH : THE ABOVE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS) INVOLVING RESPECTIVE ASSESSMENT YEARS. UPON RECEIPT OF NOTICE ON THE RE VENUES APPEALS, SOME OF THE ASSESSEES MENTIONED IN THE CAUSE-TITLE HAVE ALSO FILED CROSS OBJECTIONS. 2. THE CENTRAL BOARD OF DIRECT TAXES VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 HAS RAISED THRESHOLD MONETARY LIMI TS FOR FILING DEPARTMENTAL APPEALS BEFORE THE APPELLATE TRIBUNALS . ACCORDINGLY, THE CBDT HAS INSTRUCTED THE DEPARTMENT NOT TO FILE APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL WHERE TAX EFFECT INCL UDING SURCHARGE IS BELOW RS. 20.00 LAKHS. THIS CIRCULAR IS APPLICABLE TO THE PENDING APPEALS ALSO. ACCORDINGLY, REGISTRY OF THE TRIBUNA L IDENTIFIED APPEALS FILED BY THE REVENUE WHERE TAX EFFECT IS BELOW RS. 20.00 LAKHS. 3. IN THIS BEHALF, WHEN A QUERY WAS RAISED BY THE B ENCH, THE LD. DEPARTMENTAL REPRESENTATIVES THOUGH, IN PRINCIPLE, DID NOT DISPUTE THE APPLICABILITY OF THE ABOVE CBDT CIRCULAR IN THE PRESENT CASES, BUT DATE OF HEARING 23.08.2018 DATE OF PRONOUNCEMENT 05.09.2018 10 SUBMITTED THAT LIBERTY MAY BE GIVEN TO THE DEPARTME NT TO APPLY FOR RECALL THE ORDER IN SUCH CASES WHERE TAX EFFECT, ON FURTHER VERIFICATION OF THE RECORD, IS FOUND TO BE MORE THAN RS. 20 LAKH S, OR SUCH CASES WHICH ARE MISTAKENLY LISTED AND SUMMARILY DISMISSED DUE TO LOW TAXES. THE LD. COUNSELS APPEARING FOR THE ASSESSEE S THOUGH ARGUED FOR DISMISSAL OF THE APPEALS OF THE REVENUE IN ACCO RDANCE WITH THE ABOVE CBDT CIRCULAR, BUT AGREED TO THE PROPOSITION PUT FORTH BY THE LD. DR. 4. WE FIND THAT ON 11.7.2018 THE CBDT HAS ISSUED IN STRUCTIONS BEARING NO. 3 OF 2018 UNDER FILE NO. F.NO.279/MISC. 142/2007-ITJ(PT) PROHIBITING ITS SUBORDINATE AUTHORITIES FROM FILING OF THE APPEAL TO THE TRIBUNAL AGAINST THE ORDER OF THE CIT (A) WHERE TAX EFFECT BY VIRTUE OF RELIEF GIVEN BY LD. CIT(A) IS LESS THAN RS. 20 LAKH S. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT , MEANING THEREBY, THESE INSTRUCTIONS ARE APPLICABLE ON PENDING APPEAL S ALSO. IN THE PRESENT CASES, TAX EFFECT ON THE ADDITIONS WHICH ARE DELETED BY LD. CIT(A) IS LESS THAN RS. 20 LAKHS. FURTHER, IT HAS NOT BEEN POINTED OUT TO US, WHETHER ANY OF THE CASES OF THE REVENUE FALL WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRCULAR. THUS, KEEPING IN VIEW THE ABOVE CBDT CIRCULAR AND PROVISIONS OF SECTION 268A OF THE INCOME TAX ACT, WE ARE OF THE VIEW THAT THE PRESENT APPEALS OF THE REVENUE DESERVE TO BE DISMISSED. THEY ARE ACCORDINGLY DISMISSED. HOWEVER, IT IS OBSERVED THAT IN CASE ON RE-VERIFICA TION AT THE END OF THE AO IT CAN BE DEMONSTRATED THAT THE TAX EFFEC T IS MORE, OR REVENUES CASE FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRCULAR, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER RELATABLE TO SUCH CASES. SUCH APPLICATION SHOULD BE FILED WITHIN THE TIME PERIOD PRESCRIBED IN THE 11 ACT. IN VIEW OF THE ABOVE, THE APPEALS OF THE REVE NUE ARE DISMISSED DUE TO LOW TAX EFFECT. THOUGH THE LD. COUNSEL FOR THE ASSESSEE HAVE NOT PR ESSED THEIR RESPECTIVE CROSS OBJECTIONS, AND AS A RESULT, THEY STAND DISMISSED, BUT LIBERTY IS ALSO GIVEN TO THE ASSESSEES TO MOVE APPL ICATION FOR REVIVAL OF ITS CO FILED IN SUCH APPEALS OF THE REVENUE WHICH A RE RESTORED FOR ADJUDICATION. 5. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AN D CROSS OBJECTIONS OF THE ASSESSEES ARE DISMISSED DUE TO LO W TAX EFFECT. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH SEPTEMBER, 2018 SD/- SD/- (N.K. BILLAIYA) (RAJ PA L YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBE R DATED: 05.09.2018 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 12 DATE OF DICTATION 23.08.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.08.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 05.09.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 05.09.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 05.09.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 06.09.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 06.0 9.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER